INDO GERMAN INTERNATIONAL PVT.LTD.,NEW DELHI vs. DCIT CIRCLE-10(1), DELHI

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ITA 5486/DEL/2024Status: DisposedITAT Delhi13 June 2025AY 2021-22Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the TPO's rectification order reduced the adjustment to NIL and the AO was yet to pass a consequential order. Therefore, the appeal was dismissed as having become infructuous.

What were the facts?

The Assessee filed an appeal against the assessment order. During the pendency of the appeal, the TPO passed a rectification order under Section 154 reducing the adjustment to NIL.

What were the issues?

Whether an appeal becomes infructuous after a subsequent rectification order reducing the adjustment to NIL, rendering the AO's consequential order pending.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 05/06/2025Pronounced: 13/06/2025

assessment order dated 28/10/2024 passed u/s 143(3) r.w.s 144C(13) read with Section 144B of the Income Tax Act, 1961 ('Act' for short) pertaining to the Assessment Year 2021-22.

2.

The Ld. Assessee's Representative submitted that during the pendency of the present Appeal, the Ld. TPO passed a rectification order dated 24/12/2024 under Section 154 of the Income Tax Act 1961, wherein reduced the adjustmentto NIL. Further submitted that pursuant to the order of the TPO dated 24/12/2024, the A.O. is yet to pass consequential giving effect order. The Ld. Assessee's Representative has also placed the order passed u/s 154 of the Act dated 24/12/2024 on record and sought for passing appropriate order.

3.

The Ld.Departmental Representative has not disputed the above averments made by the Ld. Assessee's Representative.

4.

Considering the fact that the Ld. TPO has passed a rectification order under Section 154 of the Income Tax Act 1961, which resulted in reduction of the adjustment to NIL and pursuant to the order of the TPO dated 24/12/2024, the A.O. is yet to pass consequential giving effect order, we dismiss the captioned appeal having become in-fructuous with a liberty to the Assessee to revive the Appeal, if so required/advised.

5.

In the result, the Appeal of the Assessee is dismissed for having become in-fructuous.

Order pronounced in the open court on 13th June , 2025

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